4 - Erroneous AbatementThe timely filed TC 150 return for TY 2018 is determined to be a nullity. The valid taxpayer filed a return reporting tax of $.00 and withholding of $2,500 which posted as a TC 976. Form 14039 is included with the return. The ASED for the valid return is expired. Based on the original return, the account shows TC 150 tax of $5,000, and withholding of $6,000. A CP 2000 proposing a tax increase of $2,000 based on unreported income is issued to the valid taxpayer’s last known

Reminder:

Internal Revenue Manual Part 25. Special Topics · 2026-10-03 edition · updated 2026-10-04 · United States

A secondary TC 290 .00 will not be input when a TC 150 return has not been received. Refer to IRM 25.23.4.3.1, CII and IDRS Case Controls, for additional information.

When EIP was issued to the invalid taxpayer via direct deposit, input TC 971 AC 850 to flip future refunds to paper. Post delay adjustments, as needed.

When EIP 1 and/or EIP 2 was computed based on a valid return (or benefits when an exception applies) but was issued to the invalid taxpayer due to direct deposit information being updated, take the following actions:

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▸Contents — Internal Revenue Manual Part 25. Special Topics

Internal Revenue Manual Part 25. Special Topics

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